A 2010 study of mitochondrial DNA of the spoonbills by Chesser and colleagues found that the roseate and yellow-billed spoonbills were each other's closest relatives, and the two were descended from an early offshoot from the ancestors of the other four spoonbill species.
The Yellow Book standards help auditors hold the organizations they audit accountable. GAGAS contains requirements relating to ethics, independence, auditorsâ professional judgment and competence, quality control, performance of the audit, and reporting.
But that is not all! Inside the Yellow Book, the GAO directs auditors to follow the AICPAâs Statements on Auditing Standards (SASs) when conducting a financial audit and then the GAO goes on to classify the Single Audit as a financial audit.